Quigley v. Commissioner of Internal Revenue , 143 F.2d 27 ( 1944 )
Blair v. Commissioner , 57 S. Ct. 330 ( 1937 )
Hort v. Commissioner , 61 S. Ct. 757 ( 1941 )
Bell's Estate v. Commissioner of Internal Revenue , 137 F.2d 454 ( 1943 )